The PAYG withholding journal (transaction number prefix WJ) is a type of general transaction. It is used to record the amount of income tax withheld for each member at the end of a pay cycle. Unlike most other transaction types, it does not have an activity attached to it. This is because transactions of this type are only ever posted directly by the Payroll activity.

 

This type of transaction always credits the ATO running balance controlled account and debits the Salaries controlled account. Each line item on the transaction corresponds to a particular member.

 

This transaction is not subject to GST.